https://www.taxtmi.com/caselaws?id=767852 An assessment order under the GST Act and the appellate order dismissing the appeal as time-barred could not be sustained where the record showed no hearing date was fixed and no opportunity of hearing was granted to the taxpayer. The HC held that this omission violated Section 75(4) of the GST Act, breached the principles of natural justice, and was inconsistent with Article 14 of the Constitution. The impugned orders were quashed and the matter remanded for fresh decision in accordance with law after affording the taxpayer an opportunity of hearing. en-us Mon, 24 Mar 2025 00:00:00 +0530 Wed, 26 Mar 2025 06:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767852 An assessment order under the GST Act and the appellate order dismissing the appeal as time-barred could not be sustained where the record showed no hearing date was fixed and no opportunity of hearing was granted to the taxpayer. The HC held that this omission violated Section 75(4) of the GST Act, breached the principles of natural justice, and was inconsistent with Article 14 of the Constitution. The impugned orders were quashed and the matter remanded for fresh decision in accordance with law after affording the taxpayer an opportunity of hearing. Case-Laws GST Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767852